, Male servant tax - Volume 24 - Burghs (see 'More info' for burgh details), E326/5/24&destination=/virtual-volumes/volume-images/volume_data-E326-5-24/REX01666?image_number=41){kind=link}
Volume contents
- 1 - 1794-45 , Aberdeen burgh
- 5 - 1794-45 , Arbroath burgh
- 7 - 1794-45 , Ayr burgh
- 9 - 1794-45 , Banff burgh
- 13 - 1794-45 , Crail burgh
- 15 - 1794-45 , Cullen burgh
- 17 - 1794-45 , Cupar burgh
- 19 - 1794-45 , Dumbarton burgh
- 21 - 1794-45 , Dumfries burgh
- 25 - 1794-45 , Dunbar burgh
- 27 - 1794-45 , Dundee burgh
- 29 - 1794-45 , Dunfermline burgh
- 31 - 1794-45 , Edinburgh burgh
- 43 - 1794-45 , Elgin burgh
- 45 - 1794-45 , Forres burgh
- 49 - 1794-45 , Glasgow burgh
- 57 - 1794-45 , Haddington burgh
- 59 - 1794-45 , Inveraray burgh
- 61 - 1794-45 , Inverness burgh
- 63 - 1794-45 , Irvine burgh
- 65 - 1794-45 , Jedburgh burgh
- 67 - 1794-45 , Kinghorn burgh
- 69 - 1794-45 , Kirkcaldy burgh
- 71 - 1794-45 , Kirkcudbright burgh
- 73 - 1794-45 , Kirkwall burgh
- 75 - 1794-45 , Lanark burgh
- 77 - 1794-45 , Linlithgow burgh
- 79 - 1794-45 , Montrose burgh
- 81 - 1794-45 , Nairn burgh
- 83 - 1794-45 , North Berwick burgh
- 87 - 1794-45 , Perth burgh
- 89 - 1794-45 , Queensferry burgh
- 91 - 1794-45 , Rutherglen burgh
- 93 - 1794-45 , St. Andrews burgh
- 95 - 1794-45 , Stirling burgh
- 97 - 1794-45 , Stranraer burgh
- 99 - 1794-45 , Tain burgh
- 101 - 1794-45 , Wigtown burgh
| Date | Masters & mistresses names & designations | Servants names | Quality of servants | Number of servants | Bachelor servants | One and two servants | Three and four servants | Five to seven servants | Eight to ten servants | Eleven or more servants | Duty | 10% per 31 George III |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Brought forward | 84 | 18 | 81 | 3 | . | . | . | £128.5.0 | £12.6.6 | |||
| Robert Sinclair Esq | James Dempster Peter Goodsir |
ho: Servt [house Servant] footman |
2 | 2 | £2.10.0 | £0.5.0 | ||||||
| William Molle writer | George Nimmo | ho: Servt [house Servant] | 1 | 1 | 1 | £1.5.0 | £0.2.6 | |||||
| Miss Maxwell | Robert Kirkland | ho: Servt [house Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Kenneth Mckenzie writer | Daniel Sutherland | ho: Servt [house Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Thomson writer | Alexander Low | ho: Servt [house Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Cap [Captain] Brown | ho: Servt [house Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Robert Davidson Advte [Advocate] | ho: Servt [house Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Thomas Cranstoun writer | John Robertson | ho: Servt [house Servant] | 1 | 1 | 1 | £2.10.0 | £0.5.0 | |||||
| Mr James Davidson | Robert Gibson | ho: Servt [house Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| James Stodart Esq | ho: Servt [house Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Mrs Ouchterlony | ho: Servt [house Servant] | 1 | 1 | £1.5.0 | £0.2.6 | |||||||
| Henry Jardine Esq | James McIntosh | ho: Servt [house Servant] | 1 | 1 | £1.5.0 | £0.2.6 | ||||||
| Mrs Mcdowall of Castlesemple | 2 | 2 | £2.10.0 | £0.5.0 | ||||||||
| Mrs Daniel Robertson lodging wt [with] William Robertson Advte [Advocate] Queen St | 1 | 1 | £1.5.0 | £0.2.6 | ||||||||
| 3d Division | 100 | 21 | 97 | 3 | . | . | . | £152.0.0 | £15.4.0 | |||
| Abstract | ||||||||||||
| 1st Division to Page 4 | 181 | 34 | 157 | 16 | 8 | . | . | £276.15.0 | £27.13.6 | |||
| 2d Division to Page 8 | 197 | 26 | 162 | 23 | 12 | . | . | £290.10.0 | £29.1.0 | |||
| 3d Division to Page 11 | 100 | 21 | 97 | 3 | . | . | . | £152.0.0 | £15.4.0 | |||
| Total | 478 | 81 | 416 | 42 | 20 | . | . | £719.5.0 | £71.18.6 | |||
| 81 | Bachelor's Servants at £1.5.0 each | £101.5.0 | £10.2.6 | |||||||||
| 416 | Servants at £1.5.0 each | £520.0.0 | £52.0.0 | |||||||||
| 42 | Servants at £1.10.0 each | £63.0.0 | £6.6.0 | |||||||||
| Proof | 20 | Servants at £1.15.0 each | £35.0.0 | £3.10.0 | ||||||||
| £719.5.0 | £71.18.6 | |||||||||||
| £719.5.0 at the Rate of £10 of Cent | £71.18.6 | |||||||||||
| Total | £791.3.6 | |||||||||||
| Surcharges Viz | ||||||||||||
| 25 Mar 1794 | 6th John Mckay Innkeeper Grass Market | 1 | 1 | 1 | £5.0.0 | £0.10.0 | ||||||
| Mr Walter Ferguson Buchanan's Court | 1 | 1 | £2.10.0 | £0.5.0 | ||||||||
| 2 | 1 | 2 | £7.10.0 | £0.15.0 | ||||||||
| £0.15.0 | ||||||||||||
| Total | £8.5.0 | |||||||||||
| RM Survr | [R Maughan Surveyor] |
Transcribe other information
11
I R Maughan Surveyor do hereby certify that upon careful examination of the foregoing Rates and
Duties I find they amount in whole to Seven hundred and Ninety one Pounds Three Shillings
and Sixpence Sterling and that upon the 28th day of February 1795 I delivered to Messrs
George and Daniel McQueen Collectors of said Duties for the City of Edinburgh an exact
Duplicate of the foregoing Account duly examined and compared which contained my
certificate that requisitions were left with the several Inhabitants or at their dwellings houses
of the dates annexed to their respective Names
R Maughan Surveyor
[page] 41
Scottish Exchequer (Tax Records), Male servant tax - Volume 24 - Burghs (see 'More info' for burgh details), E326/5/24
Volume 24 contains male servant tax rolls, 1794-1795, for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Crail, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inverness, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, Nairn, North Berwick, Perth, Queensferry, Rutherglen, St. Andrews, Stirling, Stranraer, Tain and Wigtown.
Scottish Exchequer (Tax Records)
The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).